# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第二十二条 (Supplementary Provisions, Article 22) - Law: 租税特別措置法 (Act on Special Measures Concerning Taxation), 昭和三十二年法律第二十六号 - English title "Act on Special Measures Concerning Taxation": Ministry of Justice translation - Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第二十二条 (Supplementary Provisions, Article 22)（登録免許税に関する経過措置） — address `suppl-3471-14/art-22` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-3471-14/art-22 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3471-14/art-22 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第二十二条（登録免許税に関する経過措置） — Transitional Measures Concerning Registration and License Tax caption: machine translation, not official suppl-3471-14/art-22 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3471-14/art-22 · https://japanlaw.org/l/332AC0000000026/suppl-3471-14/art-22 **第一項** 新法第七十四条第一項又は第二項の規定（債務の保証に係る部分に限る。）は、それぞれ昭和四十七年四月一日以後に新築され、又は取得されるこれらの規定に規定する住宅用の家屋についての抵当権の設定の登記で施行日の翌日以後に受けるものに係る登録免許税について適用する。 suppl-3471-14/art-22/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3471-14/art-22/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3471-14/art-22/par-1 The provisions of Article 74, paragraph (1) or (2) of the New Act (limited to the part relating to the guarantee of obligations) apply to registration and license tax on the registration of the creation of a mortgage on a house for residential use prescribed in those provisions that is newly built or acquired, respectively, on or after April 1, 1972, where the registration is obtained on or after the day following the Effective Date. machine translation, not official **第二項** 新法第七十七条、第七十七条の五又は第七十八条の三第一項の規定は、施行日の翌日以後の登記に係る登録免許税について適用する。 suppl-3471-14/art-22/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3471-14/art-22/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3471-14/art-22/par-2 The provisions of Article 77, Article 77-5 or Article 78-3, paragraph (1) of the New Act apply to registration and license tax on registration made on or after the day following the Effective Date. machine translation, not official **第三項** 昭和四十七年三月三十一日以前に旧法第七十七条の二に規定する開拓者が同条に規定するあつせんにより取得した耕作又は養畜の用に供する土地の所有権の移転の登記で当該土地の取得後一年以内に受けるものに係る登録免許税については、なお従前の例による。 suppl-3471-14/art-22/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3471-14/art-22/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3471-14/art-22/par-3 The provisions then in force continue to govern registration and license tax on the registration of transfer of ownership of land used for cultivation or livestock raising that a settler prescribed in Article 77-2 of the Former Act acquired on or before March 31, 1972 through mediation prescribed in that Article, where the registration is obtained within one year after the acquisition of that land. machine translation, not official **第四項** 昭和四十七年三月三十一日以前に合併をした法人の当該合併に係る旧法第八十一条の三第一項に規定する登記又は同条第二項に規定する登記で当該合併後一年以内に受けるものに係る登録免許税については、なお従前の例による。 suppl-3471-14/art-22/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3471-14/art-22/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3471-14/art-22/par-4 The provisions then in force continue to govern registration and license tax on the registration prescribed in Article 81-3, paragraph (1) of the Former Act or the registration prescribed in paragraph (2) of that Article relating to a merger carried out by a corporation on or before March 31, 1972, where the registration is obtained within one year after that merger. machine translation, not official --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 租税特別措置法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/332AC0000000026/20261001_508AC0000000012), retrieved 2026-10-07 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Act on Special Measures Concerning Taxation — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3132/tb), retrieved 2026-10-07 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-283, translated 2026-10-08 - This site's parser, version 190 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07